§ Mr. Deakinsasked the Chancellor of the Exchequer if it is a condition of the United Kingdom joining the European Economic Community that Community directives and regulations relating to the harmonisation of taxation will not be debatable in the United Kingdom Parliament, and will not be subject to prior approval by Parliament.
§ Mr. HigginsProposals for regulations or directives relating to tax harmonisation are made by the Commission to the Council of Ministers. Before a decision is taken in the Council it is open to Parliaments of the Member States, and would be open to this House, to debate the issues involved. Community provisions on tax harmonisation can be adopted only by unanimous vote in the Council. Under Article 189 of the Treaty of Rome, Community regulations take direct effect in each Member State, while Community directives are binding, as to the result to be achieved, upon each Member State while leaving the latter the choice of form and methods.